Banco Santander-Chile Consolidated Financial Statements 2024-2025

This report details the consolidated financial statements of Banco Santander-Chile for the years ended December 31, 2025 and 2024. The statements include the consolidated statement of financial position, income, other comprehensive income, changes in equity, and cash flows. Key audit matters highlighted include the information technology environment and the allowance for credit risk on loans and accounts receivable. The company operates under Chilean Generally Accepted Auditing Standards, which align with International Auditing Standards. Financial assets and liabilities are classified and measured according to IFRS, with the Chilean Peso as the presentation currency. The report also provides detailed segment information and accounting policies, including those related to foreign currency transactions, cash and cash equivalents, and the definition, classification, and measurement of financial assets and liabilities.